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  1. Account
  2. Accountancy
  3. Accountant
  4. Accounting cycle
  5. Accounting equation
  6. Accounting methods
  7. Accounting reform
  8. Accounting software
  9. Accounts payable
  10. Accounts receivable
  11. Accrual
  12. Adjusted basis
  13. Adjusting entries
  14. Advertising
  15. Amortization
  16. Amortization schedule
  17. Annual report
  18. Appreciation
  19. Asset
  20. Assets turnover
  21. Audit
  22. Auditor's report
  23. Bad debt
  24. Balance
  25. Balance Sheet
  26. Banking
  27. Bank reconciliation
  28. Bankruptcy
  29. Big 4 accountancy firm
  30. Bond
  31. Bookkeeping
  32. Book value
  33. British qualified accountants
  34. Business
  35. Business process overhead
  36. Capital asset
  37. Capital goods
  38. Capital structure
  39. Cash
  40. Cash flow
  41. Cash flow statement
  42. Certified Management Accountant
  43. Certified Public Accountant
  44. Chartered Accountant
  45. Chartered Cost Accountant
  46. Chart of accounts
  47. Common stock
  48. Comprehensive income
  49. Consolidation
  50. Construction in Progress
  51. Corporation
  52. Cost
  53. Cost accounting
  54. Cost of goods sold
  55. Creative accounting
  56. Credit
  57. Creditor
  58. Creditworthiness
  59. Current assets
  60. Current liabilities
  61. Debentures
  62. Debits and Credits
  63. Debt
  64. Debtor
  65. Default
  66. Deferral
  67. Deferred tax
  68. Deficit
  69. Deloitte Touche Tohmatsu
  70. Depreciation
  71. Direct tax
  72. Dividend
  73. Double-entry bookkeeping system
  74. Earnings before interest and taxes
  75. Earnings Before Interest, Taxes and Depreciation
  76. Earnings before Interest, Taxes, Depreciation and Amortization
  77. Engagement Letter
  78. Equity
  79. Ernst a& Young
  80. Expense
  81. Fair market value
  82. FIFO and LIFO accounting
  83. Finance
  84. Financial accounting
  85. Financial audit
  86. Financial statements
  87. Financial transaction
  88. Fiscal year
  89. Fixed assets
  90. Fixed assets management
  91. Fixed Assets Register
  92. Forensic accounting
  93. Freight expense
  94. Fund Accounting
  95. Furniture
  96. General journal
  97. General ledger
  98. Generally Accepted Accounting Principles
  99. Going concern
  100. Goodwill
  101. Governmental accounting
  102. Gross income
  103. Gross margin
  104. Gross profit
  105. Gross sales
  106. Historical cost
  107. Hollywood accounting
  108. Imprest system
  109. Income
  110. Income tax
  111. Indirect tax
  112. Insurance
  113. Intangible asset
  114. Interest
  115. Internal Revenue Code
  116. International Accounting Standards
  117. Inventory
  118. Investment
  119. Invoice
  120. Itemized deduction
  121. KPMG
  122. Ledger
  123. Lender
  124. Leveraged buyout
  125. Liability
  126. Licence
  127. Lien
  128. Liquid asset
  129. Long-term assets
  130. Long-term liabilities
  131. Management accounting
  132. Matching principle
  133. Mortgage
  134. Net Income
  135. Net profit
  136. Notes to the Financial Statements
  137. Office equipment
  138. Operating cash flow
  139. Operating expense
  140. Operating expenses
  141. Ownership equity
  142. Patent
  143. Payroll
  144. Pay stub
  145. Petty cash
  146. Preferred stock
  147. PricewaterhouseCoopers
  148. Profit
  149. Profit and loss account
  150. Pro forma
  151. Purchase ledger
  152. Reserve
  153. Retained earnings
  154. Revaluation of fixed assets
  155. Revenue
  156. Revenue recognition
  157. Royalties
  158. Salary
  159. Sales ledger
  160. Sales tax
  161. Salvage value
  162. Shareholder
  163. Shareholder's equity
  164. Single-entry accounting system
  165. Spreadsheet
  166. Stakeholder
  167. Standard accounting practice
  168. Statement of retained earnings
  169. Stock
  170. Stockholders' deficit
  171. Stock option
  172. Stock split
  173. Sunk cost
  174. Suspense account
  175. Tax bracket
  176. Taxes
  177. Tax expense
  178. Throughput accounting
  179. Trade credit
  180. Treasury stock
  181. Trial balance
  182. UK generally accepted accounting principles
  183. United States
  184. Value added tax
  185. Value Based Accounting Standards and Principles
  186. Write-off

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Chartered Accountant

From Wikipedia, the free encyclopedia


Chartered Accountant (CA) is the title of members of a certain professional accountancy associations in the Commonwealth countries and Ireland. The term chartered refers to the charter under which these bodies were incorporated. Subjects examined include financial accounting, management accounting, auditing, taxation and company law.

Chartered Accountants work in all fields of business and finance. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.

United Kingdom

In the UK, there are no licence requirements for an individual to describe himself/herself or to practice as an accountant (except in the areas of audit or insolvency) but a Chartered Accountant must be a member of one of the following organisations:

  • the Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA);
  • the Institute of Chartered Accountants of Scotland (ICAS) (designatory letters CA);
  • the Institute of Chartered Accountants in Ireland (ICAI) (which is a UK body as it operates in Northern Ireland, designatory letters ACA or FCA);

Each of these bodies admits members only after passing examinations and undergoing a period of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate continuing professional experience.

Chartered Accountants who engage in public practice work (ie selling services to the public rather than acting as an employee) must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing regular inspections.

Chartered Accountants holding "practising certificates" may also become "Registered Auditors", providing they can demonstrate the necessary professional ability in that area.

Further restrictions apply to accountants who carry out insolvency work.

Republic of Ireland

In the Republic of Ireland, Chartered Accountants are generally members of the Institute of Chartered Accountants in Ireland and use the designatory letters ACA or FCA. Chartered Accountants may also be members of the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants of Scotland.

EU accountants

Under the Mutual Recognition Directive, EEA and Swiss nationals holding a professional qualification can become members of the equivalent bodies in another member state. They must, however, pass an aptititude test in understanding local conditions (which for accountants will include local tax and company law variations).

The local title is however not available for use if the professional does not choose to join the local professional body. For example a holder of the French 'expert comptable' qualification could practice as an accountant in England without taking a local test but could only describe him/herself as "Expert Comptable (France)" not "Chartered Accountant". Within the EEA, only the UK and Ireland have bodies that issue the Chartered Accountant title.


Chartered Accountants in Australia belong to the Institute of Chartered Accountants of Australia and use the designatory letters CA.

New Zealand

In New Zealand, Chartered Accountants belong to the New Zealand Institute of Chartered Accountants and use the designatory letters ACA or CA.


In Canada, Chartered Accountants must be members of the Canadian Institute of Chartered Accountants (CICA). However, CICA membership must be held alongside membership of at least one CA institute (or ordre in French) of a Canadian province or territory. It is not possible to join the CICA directly.

Auditing rights are regulated by provincial governments. In British Columbia, the Company Act provides that only CAs, CGAs, or anyone who has been granted an accounting licence by the provincial regulatory body may audit public companies. In Prince Edward Island, only qualified CAs and CGAs can perform public accounting and auditing in accordance with the Public Accounting and Auditing Act. In all other provinces, except Quebec and Ontario, only qualified CAs, CGAs, and CMAs may audit public companies.

Historically Quebec and Ontario only allowed CAs to audit public companies. However, CGAs and CMAs can audit a selected list of public bodies in Quebec. In 2004, the Ontario government passed legislation that would enable CGAs and CMAs to practice public accounting, but only after these bodies had demonstrated to a reconstituted Public Accountants Council that they could attain qualification standards of equivalent rigour to CAs. Until that process is completed sometime in 2007 or 2008, neither CGAs nor CMAs can will be eligible for public accounting licenses.

In Quebec, the situation is currently under review and challenge based on the Agreement of Internal Trade (AIT). In August 2005, the AIT issued a report recommending Quebec to change its legislation by opening public auditing to qualified accountants who are not CAs.

The size of the accounting bodies varies across Canada. In Ontario and Quebec, CA is substantially bigger than CGA or CMA. In Manitoba, CGA is the largest accounting body, whereas in British Columbia, CA and CGA are about the same size.

Canadian Chartered Accountants use the designatory letters CA. However, a Canadian CA who is a member of a different institute/ordre to that of the province or territory in which he resides may face a restriction on using designatory letters in that province or territory. It is however normally straightforward to transfer membership from one provincial institute to another.

South Africa

In South Africa only one accounting body manages the designation CA(SA) (Chartered Accountant (South Africa) namely SAICA (South African Institute of Chartered Accountants). A separate registration is needed for Chartered Accountants wishing to act as Auditors, namely RA (Registered Auditor). The RA Designation are controlled by IRBA (Independent Regulatory Board For Auditors), previously known as PAAB (Public Accountants and Auditors Board.).

The public are often mistaken by thinking that all Chartered Accountants may act as Auditors. Since TOPP (Training Outside Public Practice) a great number of members earned the designation Chartered Accountant with no knowledge or experience in Auditing. These Chartered Accountants specialise in financial management and almost exclusively act as financial directors or managers for large corporations.

To attain a CA(SA) qualification one must complete 3 years of 'articles' experience. That is one must work for a qualified CA(SA) for that period. Article clerks who switch employers during this period have that 3 years extended by 6 months. This rule prevents a free employer-employee market developing and results in abuse of trainees for whom the 'articles' employment contract is usually the first of their career.

After completing a relevant degree and completing a CTA (Certificate for Theory in Accounting), part one and part two of a qualifying exam must be completed before finally qualifying as a CA(SA).


In India, the profession of chartered accountancy is regulated by the Institute of Chartered Accountants of India which was set up under the Chartered Accountants Act of 1949. The ICAI is self-regulatory and is both, an examining as well as a licensing body.

Members are awarded the ACA(Associate Chartered Accountant) or FCA (Fellow Chartered Accountant) designations. A member will be called a FCA after 5 years of practice.

The Chartered Accountants Act, 1949 was passed on 1st May. The term Chartered Accountant came to be used in place of Indian Registered Accountants. So the term "Chartered" does not relate to Royal Charter as in case in UK or Australia as there is no Royal Charter in Republic of India.

A person shall be admitted as a member of the ICAI after completion of 3 and a half years of articleship training (apprenticeship) and the passing of the CPT (Common Proficiency Test), PCE and Final examinations along with Computer Training and IT Certification Course.

Statutory Audit under the Companies Act, 1956 and Tax Audit under the Income-Tax Act, 1961 can be carried out only by Chartered Accountants holding a Certificate of Practice.

The ICAI has also entered into Mutual Recognition Agreements with several overseas accounting bodies. e.g. the CECA with Singapore. The institute is in process for opening up with various other countries and governments.

Chartered Accountancy is a much sought after course in India and is considered to be quite prestigious.

Chartered Accountancy course holds high social and professional repute in India and is usually the First Choice for students from the commerce field and hence attracts the best of the talent in the country.

The examinations are very rigorous with very low pass rates. The course involves a blend of theoretical education and practical training which run concurrently for a period of three years and equips a student with knowledge, ability, skills and other qualities required of a professional accountant.

The three and a half years training is the longest in any professional course and it also gives the student a choice of opting Industrial Training in the last year of the training.

The craze for CA Profession is also fuelled by the fact that a fresh Chartered Accountant in India, earns at least three times then an average MBA or Company Secretary.

The ICAI has recently started Campus Placement for CA's and the response from the industry was overwhelming. The maximum salary bagged by a fresh CA was 32 Lakhs with average salary at around 6.5 Lakhs.


Institute of Chartered Accountants of Pakistan (ICAP) was established on July 1, 1961 to regulate the profession of accountancy in the Country. It is a statutory autonomous body established under the Chartered Accountants Ordinance 1961.With the significant growth in the profession, the CA Ordinance and Bye-Laws were revised in 1983.

In view of globalization of the accountancy profession, the Institute is in the process of updating the Ordinance and Bye-Laws once again.

The head office of the Institute is in Clifton, Karachi in its own premises. The Institute also has regional offices at Lahore and Islamabad. The ICAP is a member of International Federation of Accountants (IFAC), International Accounting Standards Board (IASB), Confederation of a Asian & Pacific Accountants (CAPA) and South Asian Federation of Accountants (SAFA).

The course involves a blend of theoretical education and practical training which run concurrently for a period of three years and equips a student with knowledge, ability, skills and other qualities required of a professional accountant.

All countries

  • Institute of Chartered Accountants of Australia
  • Bahamas Institute of Chartered Accountants
  • Institute of Chartered Accountants of Bangladesh
  • Institute of Chartered Accountants of Barbados
  • Canadian Institute of Chartered Accountants
  • Institute of Chartered Accountants in England & Wales
  • Institute of Chartered Accountants of Ghana
  • Institute of Chartered Accountants of Guyana
  • Institute of Chartered Accountants of India
  • Institute of Chartered Accountants in Ireland
  • Institute of Chartered Accountants of Jamaica
  • Institute of Chartered Accountants of Namibia
  • Institute of Chartered Accountants of Nepal
  • New Zealand Institute of Chartered Accountants
  • Institute of Chartered Accountants of Nigeria
  • Institute of Chartered Accountants of Pakistan
  • Institute of Chartered Accountants of Scotland
  • Institute of Chartered Accountants of Sierra Leone
  • South African Institute of Chartered Accountants
  • Institute of Chartered Accountants of Sri Lanka
  • Institute of Chartered Accountants of Trinidad and Tobago
  • Institute of Chartered Accountants of Zimbabwe

See also

  • Uniform Final Evaluation

External links

  • South African Institute of Chartered Accountants
  • Institute of Chartered Accountants of India
  • Institute of Chartered Accountants of England and Wales
  • Institute of Chartered Accountants in Australia
  • Institute of Chartered Accountants of Nepal
  • Canadian Institute of Chartered Accountants
  • New Zealand Institute of Chartered Accountants
  • Institute of Chartered Accountants of Scotland
  • Institute of Chartered Accountants in Ireland
  • Institute of Chartered Accountants of Pakistan
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